Office of Auditor General

Office of the Auditor General

The Office of the Auditor General (OAG) was established with the appointment of the first Auditor General as per the Constitution of the Kingdom of Nepal, 1958. Prior to establishment of OAG, the institution named Kumari Chowk Adda used to review the government accounts. It is assumed that Kumari Chowk was established in the year 1769 with the aim of strengthening administrative system after the unification of Nepal. It is also anticipated that there was also existence of audit institution prior to unification.

Vision, Mission and Core Values

Vision: "An Independent, efficient and effective audit institution to promote good governance." Mission: "Provide quality audit service to the nation for the efficient management of public resources." Core Values: "Independence, Integrity, Credibility, Professionalism and Serving the Public Interest."

Constitutional Council

According to the Interim Constitution 2063(2007), on the recommendation of the Constitutional Council*, the President appoints the Auditor General. The functions, duties and powers of the Auditor General are specified in the Interim Constitution. (Part12).

Constitutional Council consists of the following Chairman and Member:

The Prime Minister

Chairman

The Chief Justice

Member

The Speaker of the Legislative Parliament

Member

Three Ministers designated by the Prime Minister

Member

OFFICE OF AUDITOR GENERAL

Name of the Constitution

Related Part and Article

Constitutional Provision

1. The Nepal Government Statutory Law, 2004 (1947 A.D.)

Part - 6, Article - 62

Shree 3 Maharaj shall appoint a chief auditor to carry out audit of the accounts of income and expenditure of the country. His assumption and removal of/from the office shall be similar to a judge of the high Court.

2. The Interim Governance Statute, 2007 (1951 A.D.)

Part - 3, Article - 33

There shall be a Comptroller Auditor- General who shall be recruited by His Majesty the King with the consultation of Cabinet. The accounts and ledgers of Nepal Government shall be kept in such a manner as may, with the approval of His Majesty the King, be prescribed by the Comptroller Auditor-General.

3. The Constitution of the Kingdom of Nepal, 2015 (1959 A.D.)

Part - 8, Article - 61

His Majesty's the King shall appoint an Auditor-General. He shall not, except on the same grounds and in the same manner as a judge of the Supreme Court, be removed from his office prior to the expiry of his term of office.

Article - 62

The accounts and ledgers of all Departments and Offices of the Government and of all courts as well as the offices of the Cabinet, the Secretary of the General Assembly, the Secretary of the House of Representative, the Supreme Court and the Public Service Commission, shall be kept in such a format as may be made with the approval of His Majesty's Government and in such manner as may be prescribed by the Auditor-General and shall be audited by the Auditor-General and shall be audited by the Auditor-General; and the Auditor-General and his deputies shall, at all times, be entitled to have access to all documents relating to such accounts.

4. The Constitutions of Nepal, 2019 (1962 A.D.)

Part - 12, Article - 75

His Majesty's the King shall appoint an Auditor-General after consulting, if he so desires, the Privy Council (Raj Sabha). He may be removed from his office on the same grounds and in the same manner as a judge of the Supreme Court.

Article - 76

The accounts of all Departments and Offices of the Government and of all the courts as well as the offices of the Supreme Court, the National Panchayat, The Raj Sabha, Public Service Commission and the Election Commission and also the accounts of the Government owned corporate bodies, shall be audited by the Auditor-General in the manner prescribed by law and the Auditor-General and his deputies shall, at all times, be entitled to have access to all documents relating to such accounts.

Article - 75

The inserted provision is - the Auditor-General shall remain in his office up to six years from the date of appointment.

Article - 76

The inserted provision is - the Auditor-General shall also audit the accounts of the Prevention of Abuse of Authority Commission as well as the accounts of the Auditor-General and due consideration shall, while carrying out the audits, be given to the regularity, economy, efficiency, effectiveness and the propriety thereof.

6. The Constitution of the Kingdom of Nepal, 2047 (1990 A.D.)

Part - 13

Appointment, term of office, jurisdiction and functions, duties and powers.

7. The Interim Constitution of Nepal, 2063 (2007 A.D.)

Part - 12

Appointment, term of office, jurisdiction and functions, duties and powers. (hyperlink with the Constitution 2007 PART 12)

Audit Objectives and Policies

Audit objectives and policies of the Office of the Auditor General are:

To promote public accountability and transparency

To bring forth economy in the mobilization of public resources and enhance efficiency

To enhance effectiveness of public entities

To improve and assure clean practices in the working system of administrative, financial and managerial system;

To assist in compliance of the existing laws;

To encourage abandonment of the discretionary work-style

To recommend practical suggestions for improvement by identifying weaknesses and lacunae in the existing approaches, processes, practices and legal provisions; and

To encourage the practice of taking actions against delinquents and rewarding the excellent performers.